TAX: THE BASTINADO]

Drawn by Faucher-Gudin, from a picture on the tomb of Khiti
at Beni-Hasan.

What the collection of the taxes had begun was almost always brought
to a climax by the _corvees_. However numerous the royal and seignorial
slaves might have been, they were insufficient for the cultivation of
all the lands of the domains, and a part of Egypt must always have lain
fallow, had not the number of workers been augmented by the addition of
those who were in the position of freemen.

This excess of cultivable land was subdivided into portions of equal
dimensions, which were distributed among the inhabitants of neighbouring
villages by the officers of a "regent" nominated for that purpose. Those
dispensed from agricultural service were--the destitute, soldiers on
service and their families, certain _employes_ of the public works, and
servitors of the temple;* all other country-folk without exception
had to submit to it, and one or more portions were allotted to each,
according to his capabilities.** Orders issued at fixed periods called
them together, themselves, their servants and their beasts of burden, to
dig, sow, keep watch in the fields while the harvest was proceeding, to
cut and carry the crops, the whole work being done at their own expense
and to the detriment of their own interests.***

* That the scribes, i.e. the employes of the royal or
princely government, were exempt from enforced labour, is
manifest from the contrast drawn by the letter-writers of
the Sallier and Anastasi Papyri between themselves and the
peasants, or persons belonging to other professions who were
liable to it. The circular of Dorion defines the classes of
soldiers who were either temporarily or permanently exempt
under the Greek kings.

** Several fragments of the Turin papyri contain memoranda
of enforced labour performed on behalf of the temples, and
of lists of persons liable to be called on for such labour.

*** All these details are set forth in the Ptolemaic period,
in the letter to Dorion which refers to a royal edict. As
Signor Lumbroso has well remarked, the Ptolemies merely
copied exactly the misdeeds of the old native governments.
Indeed, we come across frequent allusions to the enforced
labour of men and beasts in inscriptions of the Middle
Empire at Beni-Hasan or at Siut; many of the pictures on the
Memp